Break-even analysis worksheet with answers

Free printable Break-even analysis worksheet: 6 problems from easy to exam level, with an answer key. Print it or save it as a PDF.

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1.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €24 per unit. The variable cost is €4 per unit and fixed costs are €80 000 per month. How many units Q must it sell per month to break even?

F = €80 000p = €24v = €4
Q = units
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €31 per unit. The variable cost is €25 per unit and fixed costs are €7 200 per month. How many units Q must it sell per month to break even?

F = €7 200p = €31v = €25
Q = units
3.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €53 per unit with a variable cost of €45 per unit. Fixed costs are €12 000 per month. How many units Q must be sold per month to make a profit of €2 000?

F = €12 000p = €53v = €45profit = €2 000
Q = units
4.Medium
Q€ABQ = ?

A product can be made in two ways. Method A has fixed costs of €20 000 per year and a variable cost of €20 per unit. Method B, more automated, has fixed costs of €22 500 per year and a variable cost of €15 per unit. At what yearly volume Q do both methods cost the same?

FA = €20 000vA = €20FB = €22 500vB = €15
Q = units
5.Hard
Q€revenuetotal costfixed costBE

A product sells for €45 per unit, with a variable cost of €25 per unit and fixed costs of €16 000 per year. Budgeted sales are 1 200 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €16 000p = €45v = €25budget = 1 200
MS = %
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €36 per unit, with a variable cost of €30 per unit and fixed costs of €4 800 per year. Budgeted sales are 920 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €4 800p = €36v = €30budget = 920
MS = %

Answer key

  1. 1. Q = 4000 units
  2. 2. Q = 1200 units
  3. 3. Q = 1750 units
  4. 4. Q = 500 units
  5. 5. MS = 33.33 %
  6. 6. MS = 13.04 %

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